This request for Internal Advice was initiated by a letter
dated July 3, 1991, from the law firm of Siegel, Mandell &
Davidson, P.C. on behalf of Heterochemical Corporation.

FACTS:

The merchandise is identified as menadione sodium bisulfite
(MSB). Listed as No. 5716 in The Merck Index, Eleventh
(Centennial) Edition, it has the chemical name of 1,2,3,4-
Tetrahydro-2-methyl-1,4-dioxo-2-naphthalenesulfonic acid sodium
salt, or, more simply, 2-methyl-1,4-naphthoquinone sodium
bisulfite. The listed therapeutic category is vitamin (prothrom-
bogenic).

Counsel urges classification of the subject chemical compound
under subheading 2936.29.20, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), but alternatively suggests
classification under subheading 2914.70.50, HTSUSA. Counsel is of
the opinion that classification under subheading 2914.70.20 is
incorrect.

Officials at New York Seaport have indicated proper
classification to be in subheading 2914.70.20, HTSUSA, a provision
for other aromatic, sulfonated quinone derivatives.

ISSUE:

What is the proper classification of menadione sodium
bisulfite, a compound having the chemical name of 1,2,3,4-
Tetrahydro-2-methyl-1,4-dioxo-2-naphthalenesulfonic acid sodium
salt, or, more simply, 2-methyl-1,4-naphthoquinone sodium
bisulfite?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the HTSUSA
is governed by the principles set forth in the General Rules of
Interpretation (GRIs) and, in the absence of special language or
context which otherwise requires, by the Additional U.S. Rules of
Interpretation. The GRIs and the Additional U.S. Rules of
Interpretation are part of the HTSUSA and are to be considered
statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

Heading 2936, HTSUSA, describes, in part, provitamins and
vitamins, natural or reproduced by synthesis, together with
derivatives thereof used primarily as vitamins.

MSB is not classifiable under heading 2936 because it is not
a naturally occurring vitamin, it is not a synthetic reproduction
of a naturally occurring vitamin, nor is it a derivative of either
one.

Since the naphthaquinone moiety is an aromatic structure, we
are of the opinion that menadione sodium bisulfite is properly
classifiable under subheading 2914.70.20, HTSUSA.

HOLDING:

Menadione sodium bisulfite, a synthetic compound having the
chemical name of 1,2,3,4-Tetrahydro-2-methyl-1,4-dioxo-2-
naphthalenesulfonic acid sodium salt, or, more simply, 2-methyl-
1,4-naphthoquinone sodium bisulfite is classifiable under
subheading 2914.70.20, HTSUSA, a provision for ketones and
quinones, whether or not with other oxygen function, and their
halogenated, sulfonated, nitrated, or nitrosated derivatives;
halogenated, sulfonated, nitrated or nitrosated derivatives;
aromatic; other. Merchandise classified under the foregoing
subheading is dutiable at the general rate of 11 percent ad
valorem.